2014年第5期
行業(yè)建設(shè)與發(fā)展
承前啟后 繼往開來譜寫總會計(jì)師事業(yè)新華章／財(cái)政部部長助理余蔚平
人才隊(duì)伍建設(shè)年專題
關(guān)于印發(fā)《關(guān)于開展注冊會計(jì)師行業(yè)“人才隊(duì)伍建設(shè)年”主題活動的指導(dǎo)意見》的通知
注冊會計(jì)師行業(yè)“人才隊(duì)伍建設(shè)年”主題活動啟動
黨的群眾路線教育實(shí)踐活動專題
關(guān)于印發(fā)《關(guān)于在注冊會計(jì)師行業(yè)開展第二批黨的群眾路線教育實(shí)踐活動
的指導(dǎo)意見》的通知
財(cái)政部印發(fā)指導(dǎo)意見部署注冊會計(jì)師行業(yè)開展第二批教育實(shí)踐活動
湖南省委教育實(shí)踐活動領(lǐng)導(dǎo)小組印發(fā)湖南省注冊會計(jì)師行業(yè)開展教育實(shí)踐活動實(shí)施方案
湖北省財(cái)政廳廳長王文童批示要求省注冊會計(jì)師行業(yè)黨委要加強(qiáng)指導(dǎo)確保行業(yè)教育實(shí)踐活動取得成效
行業(yè)統(tǒng)戰(zhàn)工作專題
注冊會計(jì)師行業(yè)全國人大代表、政協(xié)委員提案集萃
世界會計(jì)師大會概覽
財(cái)政部關(guān)于支持會計(jì)師事務(wù)所在中國（上海）自由貿(mào)易試驗(yàn)區(qū)設(shè)立分所并開展試點(diǎn)工作的通知
中注協(xié)有關(guān)負(fù)責(zé)人就2014年度注冊會計(jì)師全國統(tǒng)一考試報(bào)名相關(guān)事項(xiàng)答記者問
中國注冊會計(jì)師協(xié)會關(guān)于做好注冊會計(jì)師行業(yè)經(jīng)濟(jì)數(shù)據(jù)庫部署實(shí)施工作的通知
中注協(xié)部署實(shí)施行業(yè)經(jīng)濟(jì)數(shù)據(jù)庫
河南省注冊會計(jì)師行業(yè)人才培養(yǎng)和使用機(jī)制探索
以知踐行助推江蘇行業(yè)發(fā)展——研修美國的幾點(diǎn)思考／黃中茂馬曉蓉
學(xué)術(shù)研究
分析性程序在注冊會計(jì)師審計(jì)中的應(yīng)用研究／楊文蔚汪月祥
會計(jì)師事務(wù)所人力資本產(chǎn)權(quán)化及其實(shí)現(xiàn)機(jī)制／楊濤王敏
注冊會計(jì)師行業(yè)組織的契約性質(zhì)／劉剛
審計(jì)人員專業(yè)勝任能力和審計(jì)效用均衡研究／黃友周海彬
高管過度自信對現(xiàn)金股利波動性的影響研究／胡秀群 謝妍
我國鋼鐵企業(yè)遭遇反傾銷調(diào)查影響因素研究——基于滬深A(yù)股鋼鐵業(yè)上市公司的經(jīng)驗(yàn)數(shù)據(jù)／孟校臣遲旭升遲錚
審計(jì)與鑒證服務(wù)
上市公司營業(yè)收入審查的分析框架探討／黃春燕
國家科技經(jīng)費(fèi)審計(jì)有關(guān)問題探討／黃諱
審計(jì)重要性水平運(yùn)用初探／鄒新京陳曉剛
會計(jì)
IFRS9對金融資產(chǎn)和金融負(fù)債分類與計(jì)量原則的修改及其應(yīng)對／宣和
碳減排量會計(jì)確認(rèn)與計(jì)量研究——以項(xiàng)目溫室氣體自愿減排交易為例／張凱文
金融理財(cái)產(chǎn)品的會計(jì)核算探析／郭云華
稅務(wù)
由土地增值稅“欠稅”爭議引發(fā)的思考／劉泉軍
案例
對水電站預(yù)轉(zhuǎn)固相關(guān)問題的思考／趙翠云
他山之石
中日企業(yè)登記制度之比較／小笠原直
澳大利亞注冊會計(jì)師行業(yè)發(fā)展之啟示／翁偉
行業(yè)信息
中注協(xié)工作
地方注協(xié)工作
簡訊、征訂啟事
國內(nèi)財(cái)經(jīng)
國際財(cái)經(jīng)
英文目錄
Assistant Minister Yu Weiping urges the China Association of CFOs to inherit the past and usher into the future
Mr. Yu Weiping, Assistant Minister of Finance Ministry, points out that in the days to come, the accounting reform, especially whether management accounting reform can move forward smoothly, whether accounting can play a bigger role in economic and social development and whether the international influence of China’s accountancy profession can be continuously enhanced, is closely related to the work of China Association of CFOs to some extent. Mr. Yu puts forward four requirements: first to enhance the vision and mission of the Association and promote its sustainable development; second to strengthen management accounting service and improve the level of management accounting in China; third to focus on the cultivation of high-end accounting talents and consolidate the foundation of accountancy profession development; and fourth to strengthen the organizational building-up of the Association and expand the width and depth of its services.
Guiding Opinion on Launching the Theme Activity of “Year of Professional Talents” of the CPA Profession
The Guiding Opinion outlines the general requirement and aims of the theme activity of “Year of Professional Talents”, as well as “6 assignments” regarding major work and measures. The “6 assignments” included: to improve the system, content and approach of CPD for CPAs, to strengthen the cultivation of high-end professional talents, to optimize the system of talent cultivation in accounting firms, to improve the management and service system of non-practicing members, to support the cultivation of back-up talents of the profession, and to strengthen the construction of staff force of CPA institutes.
The revision of IFRS 9 on the principle of classification and measurement of financial assets and liabilities and counter-measures
The standard on financial instruments has a high place in the International Financial Reporting Standards system. However for a long time, it hasn’t been well applied due to its high complexity and other reasons. This leads to the continuous voices from the profession calling for revision. The impact of international financial crisis has promoted and accelerated its revision. As a fundamental step one, the International Accounting Standards Board (IASB) started and basically completed the revision of the standard on classification and measurement of financial assets and liabilities, which reflects a new concept and new principle different from before. This article fully discusses the revision process and the conclusion, as well as presents some preliminary advices on how to respond to the revision in China.
